Court : UK Supreme Court
..... to the system of advance corporation tax ("act") and to the taxation of dividend income from non-resident sources under section 18 (schedule d, case v) of the income and corporation taxes act 1988 ("the icta") ("the dv provisions"). the relevant provisions of the icta have since been amended, act was abolished for distributions made on or ..... 82) [1983] ecr 3595. this concerned charges levied for frontier health inspections of imported animals or animal products under italian legislation but contrary to eu law. italian law provided for the recovery of the charges on conditions that were in themselves perfectly acceptable, but which were in practice almost impossible to satisfy because of ..... own limitation period of five years. the latter right had no application to a claim for a refund of tax charged contrary to community law. these provisions were amended by legislation so that the limitation period in the customs code applied to actions under article 2033 whenever the claim was for a "refund .....
Tag this Judgment!Court : US Supreme Court
..... 1 and 3 of article ix in the state constitution, and permitted and endorsed a peculiar method of taxation of railroad companies. the constitutional amendment of 1871 forbade any change by repeal or amendment of laws respecting the taxation of railroad companies except upon a vote of the people. the converse of that proposition may be accepted, ..... to the lake superior and pacific railroad company, which are set forth in the opinion of the court. in 1896, an act was passed repealing all former laws exempting from taxation and providing for the taxation of the lands granted to railroad as other lands were assessed and taxed. held, that, in this legislation, a valid ..... time both that it did alter, repeal and amend, and that it did not. under these circumstances, to enforce the amendatory act would necessarily be to deny to the corporation the equal protection of the laws, since it would leave the corporation subject to taxation not by the general laws of the state, but by the provisions of .....
Tag this Judgment!Court : US Supreme Court
..... the jurisdiction of a court to make disposition of putative rights in them, for purposes of conflict of laws, and for purposes of taxation, is a doctrine generally accepted both in the common law and other legal systems, before the adoption of the fourteenth amendment and since. [ footnote 2 ] page 307 u. s. 364 originating, it has been thought, ..... v. virginia, 280 u. s. 83 ; see cases collected in 30 columbia law rev. 530; 2 cooley, taxation (8th ed.) 602. and since alabama may lawfully tax the property in the trustee's hands, we perceive no ground for saying that the fourteenth amendment forbids the state to tax the transfer of it or an interest in it to ..... another merely because the transfer was effected by decedent's testamentary act in another state. .....
Tag this Judgment!Court : US Supreme Court
..... is created is so far beneficial to the public that it affords a sufficient consideration for the grant of exemption from taxation in the amendment, and that when the amendment was accepted and acted on by the corporation it must be held a vested right which cannot be withdrawn by subsequent legislation, because of the ..... the facts. the general revenue law of illinois, prior to the amendment of 1855 to plaintiff's charter, contained nothing which exempted its property from taxation. when that act was passed, it became a part of the law of the state governing taxation as applicable to the property of the university. the law remained in this condition until ..... , of whatever kind or description, belonging to or owned by the corporation, shall be forever free from taxation." the fifth section declares the act to be public, and that it shall take effect from its passage. another amendment, in force feb. 19, 1867, changing the name of the corporation to "northwestern university," authorized it .....
Tag this Judgment!Court : US Supreme Court
..... sections of article 12 of the act of 1886 indicate the extent to which previous laws were affected by it: "sec. 5. chapter 92 of the general statutes; the act of march 28, 1872, entitled "an act to amend chapter 83 of the revised statutes, entitled revenue and taxation;'" the amendment to said act of march 28, 1872, entitled "an act to amend an act approved march 28, 1872, authorizing sheriffs ..... 1882, was subject to the reserved power of the legislature at its will to withdraw the exemption from taxation by amending or repealing that act. the court stated the case as follows: the plaintiff in error brought this suit in the louisville law and equity court for jefferson county, kentucky, to obtain a decree preventing the seizure and sale of its property by the .....
Tag this Judgment!Court : US Supreme Court
..... terms of 811(g) of the internal revenue act as amended by 404 of the revenue act of 1942. [ footnote 16 ] the amendment indicates on its face the purpose to bring the provisions for the taxation of the proceeds of insurance policies payable at death into harmony with the amendment taxing community interests, and the court below seems ..... taxing power as the enjoyment of any other incident of property. the taking of possession of inherited property is one of the most ancient subjects of taxation known to the law. such taxes existed on the european continent and in england prior to the adoption of our constitution. [ footnote 13 ] it is upon these ..... . . ." " * * * *" "(4) . . . for the purposes of this subsection, premiums . . . paid with property held as community property by the insured and surviving spouse under the law of any state . . . shall be considered to have been paid by the insured except such part thereof as may be shown to have been received as compensation for personal services .....
Tag this Judgment!Court : US Supreme Court
..... and securing the privilege against self-incrimination; the rights to jury trial and to the assistance of counsel secured by the sixth amendment; and the requirements relating to suits at common law of the seventh amendment. whatever inconveniences these or any of them may be thought to involve are far outweighed by the aggregate of security to the ..... as passed imposed the recommended investigatory powers not only on justices of the peace, but on police judges and judges of courts of record as well. mich.laws 1917, act 196. whenever this judge-grand jury may summon a witness to appear, it is his duty to go and to answer all material questions that do not ..... court said it would have been an "idle gesture to require such adjournment of the grand jury and its reconvening as a circuit court. the circuit judge, while acting as a one-man grand jury may, in appropriate cases, summarily adjudge a witness testifying before him guilty of contempt and impose sentence forthwith." "plaintiff's contempt, .....
Tag this Judgment!Court : US Supreme Court
..... like respondent here, argued that the false statements were not made voluntarily, but were compelled by the tax laws, and therefore violated the fifth amendment. the court rejected that contention. although it recognized that tax laws which compelled filing the returns injected an "element of pressure into knox's predicament at the time he filed ..... dilemma posed in the grand jury procedures here, [ footnote 7 ] perjury is nevertheless not a permissible alternative. the "unfairness" perceived by respondent is not the act of calling a prospective defendant to testify before a grand jury, [ footnote 8 ] but rather the failure effectively page 431 u. s. 180 to inform ..... a privilege which does not protect perjury. finally, to characterize these proceedings as "unfair" by virtue of inadequate fifth amendment warnings is essentially to say that the government acted unfairly or oppressively by asking searching questions of a witness uninformed of the privilege. but, as the court has consistently held .....
Tag this Judgment!Court : US Supreme Court
..... regard to his actual intent in making the gifts, to graduated inheritance taxes, creates an arbitrary classification and conflicts with the fourteenth amendment. p. 270 u. s. 239 . 2. such arbitrary classification, and consequent taxation, cannot be sustained upon the ground that legislative discretion found them necessary in order to prevent evasion of inheritance taxes. p. 270 ..... say, "a" may be required to submit to an exactment forbidden by the constitution if this seems necessary in order to enable the state readily to collect lawful charges against "b". rights guaranteed by the federal constitution are not to be so lightly treated; they are superior to this supposed necessity. the state is forbidden ..... the rates are from two to five times higher, with 15 percentum as the maximum. "section 1087-5 [c. 64ff]. 1. all taxes imposed by this act shall be due and payable at the time of the transfer, except as hereinafter provided, and every such tax shall be and remain a lien upon the property .....
Tag this Judgment!Court : US Supreme Court
..... exempted. the federal court had ruled that shares of national banks in alabama could not be subjected to taxation under 6, act of 1923, since the tax was not laid in conformity with 5219, u.s.rev.stats., as amended by the acts of march 4, 1923, c. 267, 42 stat. 1499, and march 25, 1926, c. ..... , the latter are deprived of the equal protection of the laws guaranteed by the fourteenth amendment. a sufficient answer is that, within the intendment of the fourteenth amendment, shares of national and state banks are not essentially the same when considered in connection with taxation. nor do they become so merely because the state has attempted ..... and systematic discrimination through assessments greatly in excess of those imposed upon competing moneyed capital, and the unequal exactions complained of were in violation of the iowa laws. the points for decision in this court concerned the effect of unauthorized action by state officers (could such action be attributed to the state?), and the .....
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